The Journal Entry to Write-Off an Insignificant Overapplied Overhead Balance

The journal entry to write-off an insignificant overapplied overhead balance at the end of an accounting period for a service firm is:
$$\begin{array} { | l | l | c | c | } \hline \text { A } & \text { Applied Manufacturing Overhead } & \mathrm { xxx } & \\\hline & \text { Cost of Services Billed } & \mathrm { xxx } & \\\hline & \text { Manufacturing Overhead Control } & & \mathrm { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | c | c | } \hline \text { B. } & \text { Applied Manufacturing Overhead } & \mathrm { xxx } & \\\hline & \text { Cost of Services Billed } & & \mathrm { xxx } \\\hline & \text { Manufacturing Overhead Control } & & \mathrm { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | c | c | } \hline \text { C. } & \text { Applied Manufacturing Overhead } & \mathbf { x x x } & \\\hline& \text { Work-In-Process Inventory } & \mathbf { x x x } & \\\hline &\text { Finished Goods Inventory } & \mathbf { x x x } & \\\hline &\text { Cost of Services Billed } & \mathbf { x x x } & \\\hline &\text { Manufacturing Overhead Control } & & \mathbf { x x x } \\\hline\end{array}$$
$\begin{array}{|l|l|c|c|}\hline \text { D.}&\text { Applied Manufacturing Overhead } & \mathrm{xxx} & \\\hline &\text { Work-In-Process Inventory } & & \mathrm{xxx} \\\hline& \text { Finished Goods Inventory } & & \mathrm{xxx} \\\hline &\text { Cost of Services Billed } & & \mathrm{xxx} \\\hline &\text { Manufacturing Overhead Control } & & \mathrm{xxx} \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D